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Scottish Exchequer (Tax Records), Horse tax - Volume 6 - Counties (A-K) (see 'More info' for county details), E326/9/6

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CROMARTY 9 [Page] 79

A Survey of the Duties on Horses Arisin in the Shire of Cromarty
from 5th Aprile 1787 to 5th. Aprile 1788 By Hugh McFarquhar Surveyor

I Hugh MacFarquhar Surveyor Aforesaid,do hereby certify that upon
carefull examination of the foregoing Rates & Duties I find they
Amount in whole to Seven pound ten Shillings And that upon the
fourteenth day of Decr. [December] I delivered to Mr. Walter Ross Collector
of said Duties for the Shire aforesaid an exact Duplicate of the
Above Acct. [Account] duly examined & compared with the foregoing which
containd my Oath that the Above lists containd the Number of Horses
returnd to me or were kept or imployd by the different Masters
According to the best of my knowledge or information
Tain 22nd Dec. [December] 1787
Hugh MacFarquhar Surveyor

Scottish Exchequer (Tax Records), Horse tax - Volume 6 - Counties (A-K) (see 'More info' for county details), E326/9/6

This volume contains information on who paid horse tax in the counties of Aberdeenshire, Argyll, Ayrshire, Banffshire, Berwickshire, Bute, Caithness, Clackmannanshire, Cromartyshire, Dunbartonshire, Dumfriesshire, Haddingtonshire (East Lothian), Fife, Forfarshire (Angus), Inverness-shire, Kincardineshire, Kinross-shire, and Kirkcudbrightshire, between the 5th of April 1787 until the 5th of April 1788.

Scottish Exchequer (Tax Records)

The Scottish Exchequer, and subsequently the Court of Exchequer, were concerned with the accounting of collected taxes in Scotland. These taxes include the Carriage tax (1785-1798), Cart tax (1785-1798), Clock and watch tax (1797-1798), Dog tax (1797-1798), Farm horse tax (1797-1798), Servant tax (1777-1798), Hearth tax (1691-1695), Horse tax (1785-1798), Inhabited house tax (1778-1798), Land tax (1645-1831), Poll tax (1694-1698), Shop tax (1785-1789), Window tax (1748-1798). Following the Consolidating Acts (38 Geo. III cap. 40 and 41), the duties on windows, inhabited houses, male servants, carts, carriages and dogs were incorporated in Consolidated Schedules of Assessed Taxes (1798-1799).

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